Determination of Place of supply of Goods imported into, or exported from Indian [ Section - 11 of IGST, 2017 ]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m/to India. S. No. Section Nature of Supply of goods Place of Supply GST 1 11(a) Import of goods into India Location of Importer. Always IGST is charged for imports. 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ining IGST liability shall be discharged in cash. GST System will ensure maintenance of this hierarchy for payment of IGST using the credit. However, IGST on imports has to be paid in cash only. Provisions relating to refund are contained in section 54 of the CGST Act, 2017 It provides for refund of tax paid on zero-rated supplies of goods or services or on inputs or input s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, and goods are delivered at place of business in Mumbai without any further movement In this case, there would be two supplies First supplies between ABC Inc, England to M/s Brubery, Noida, U.P. Place of supply of goods: - M/s Brubery, Gujarat Nature of transaction: - Inter-state supply (import) Second supplies between M/s Brubery, Noida, U.P. to M/s Brubery, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Example Export of goods Example 1:- Indian spices Pvt. Ltd. (New Delhi) exports spices from New Delhi to London, UK. Place of supply of goods - London(Outside India) Nature of Transaction : - Inter-state supply. Example 2:- Ms. Anita (Kolkata), registered at Delhi. exports Indian perfumes to UK Place of supply of Goods :- UK (outside India) Nature .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X